Supplementary information required by the Financial Accounting Standards Board; Statement on auditing standards, 027

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

The Financial Accounting Standards Board (FASB) develops standards for financial reporting, including standards for financial statements and for certain other information supplementary to financial statements. This Statement provides the independent auditor with guidance on the nature of procedures to be applied to supplementary information required by the FASB, and it describes the circumstances that would require the auditor to report concerning such information.

Publication Date

1979

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Financial statements -- United States -- Auditing

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Supplementary information required by the Financial Accounting Standards Board; Statement on auditing standards, 027" (1979). Statements on Auditing Standards. 25.
https://egrove.olemiss.edu/aicpa_sas/25